1 Abstract In this master thesis I focus on the topic of tax optimization in relation to legal entities. Thus the thesis covers the topic of a tax optimization of legal entities, possibilities of international tax planning and also a tax optimization of an income of legal entities owners. I chose this topic because of a personal interest in the area of taxes, but also because of a growing up-to-dateness and recent dynamic development. Especially the area of international tax planning experiences significant changes these times. The speed, by which the situation in tax planning is being changed, is one of the reasons, why this area is not very transparent for tax payers and legal entities owners and they do not orientate here very well. I would be very glad, if this thesis contributed to a clarification of certain confusing and difficult to understand parts of the tax system and unhide possibilities for legal entities and their owners for financial savings. Last but not least I would like to join the discussion about possible revision and imperfection of the current tax system. Goal of the thesis is to analyse possibilities of tax optimization for legal entities with an overlap to possibilities of tax optimization for legal entities owners. In this sense, it is also a goal of this thesis, to find the income...

The chosen substantive legal issues of the criminal liability of legal entities that was incorporated into the Czech legal order by the Act No. 418/2011 Sb., Act on Criminal Liability of Legal Entities and Proceedings Against Them (hereinafter as "the Act") that came into force on January 1, 2012 are the subject matter of this thesis. The burden of international commitments and the fact that increasing criminal activities have recently been committed by legal entities led the Czech legislator to adopt the criminal liability of legal entities which represents a great milestone for the Czech criminal law. The aim of this thesis is to analyze the positive legal regulation of the criminal liability of legal entities whilst taking into consideration the strengths and weaknesses of the effective legal regulation. Especially it deals with the analysis of the particular substantive provision of the Act (except for provisions regarding the sanctioning of the legal entities) which are (not only) by the experts considered to be at least disputable. This thesis is divided into three parts. The first part is concentrated on historical elements with international aspects together with consideration of arguments for and against introduction of criminal liability of legal entities. Furthermore, the first part is...

This diploma thesis deals with the institute of the membership of a legal entity performing the office of a governing body's member of a limited company. Since the New Civil Code and the Law on Commercial Corporations have entered into force, this very institute was given formed, however not full-range, legal framework. The thesis is divided into seven chapters. The opening part outlines the basic issues of the thesis, linked to the conception of a legal entity due to the theory of fiction. The second chapter is dedicated to the conditions that have to be fulfilled by the legal entity as well as its representative for the performance of the office of a governing body of a limited company. The third chapter analyses in detail the way of the representation of the legal entity performing the office of a governing body's member, with regard to the disputable questions in particular, such as the scope of a representative's competence, substitute representation and the matter of the joint statutory body. Within the fourth chapter, the attention is paid to responsibilities linked to the performance of the office by a legal entity, especially to the duty to perform such office with the duty of care, as well as the matter of the conflict of interests. The fifth chapter is dedicated to the particular types...

1 Abstract Issues of Criminal Liability of Legal Entities The aim of the thesis is to analyse and evaluate the current legal regulation of criminal liability of legal entities regarding the most problematic institutions of law contained in the Act No. 418/2011 Coll., on Criminal Liability of Legal Entities and Proceedings against Them, which came into effect on 1 January 2012. The subject of the thesis is current and still developing, based on the increasing amount of convicted legal entities. The regulation is affected by numerous amendments. Despite the lawmaker's effort, the act contains many problematic provisions criticized by experts. Therefore, new amendments can be expected in the near future. The thesis is composed of five chapters. Chapter One deals with the general issues regarding the criminal liability of legal entities, its progress in the Czech Republic, the process of passing the Act on Criminal Liability of Legal Entities and the arguments in favour of and against the enactment of the regulation. Chapter Two focuses on the substantive criminal law incorporated in the Act on Criminal Liability of Legal Entities and examines institutions of law contained in the aforementioned act, mainly its problematic parts. Chapter Three concentrates on sanctioning of legal entities, because the Act on...

The thesis deals with an acting on behalf of legal entity. Its aim is not to produce a comprehensive elaboration on the subject matter but to focus on judicial decisions of the higher courts with an effort to fill in gaps in legislation and to clarify dubious parts of the legal text. Chapter One is introductory and defines basic institutes used in the thesis such as management of the company, acting on behalf of legal entity and decision-making. Chapter Two examines an acting on behalf of the corporation by its corporate agent, a set manner of acting, its limitation and consequences of a concurrence of the agents. The chapter briefly mentions an acting in the name of a company before its incorporation and some aspects of powers of a proctor. Chapter Three concentrates on a representation of a legal entity with focus on a substantive representation. In its beginning, there is a brief characterization of a statutory representation and a representation under the power of attorney. Subsequently, the chapter describes individual types of representation by - a chief executive of the structural unit of the legal entity (s. 13/3 of the Commercial Code), a person authorized to certain conduct (s. 15), other person currently present in business premises (s. 16). Finally, it deals with a representation under the power...

The aim of this Masters thesis is to evaluate the market value of hospital Vrchlabi to the 1. 1. 2016. The main method selected for estimating of the value of the hospital is discounted cash flow for creditors and owners, also known as DCF entity. The early chapters are dedicated to making financial and strategic analysis of the company and of the competitors. After confirmation of going concern, the generators are defined and financial plan is executed, which serves as the key of the valuation using the income method and multiples. The final value of the hospital is based on valuation using book value and multiples as well.

The goal of the thesis Business valuation of PETROF, spol. s r.o. is to determine the market value of the company as at 1st January 2016. The thesis is divided among six parts. In the first part the company is introduced. Next parts are concerned by financial and strategic analysis of the company to assess over financial health and internal and external potential. Following part is analysis of value drivers which are crucial for creating of the financial plan. The final part is the valuation of the company by using of the DCF Entity method. Determined value is compared and evaluated by the comparison of EV/EBITDA multiple.

With the constantly growing amount of biomedical literature, methods for automatically distilling information from unstructured data, collectively known as information extraction, have become indispensable. Whilst most biomedical information extraction efforts in the last decade have focussed on the identification of gene products and interactions between them, the biomedical text mining community has recently extended their scope to capture associations between biomedical and chemical entities with the aim of supporting applications in drug discovery. This thesis is the first comprehensive study focussing on information extraction from pharmaceutical chemistry literature. In this research, we describe our work on (1) recognising names of chemical compounds and drugs, facilitated by the incorporation of domain knowledge; (2) exploring different coreference resolution paradigms in order to recognise co-referring expressions given a full-text article; and (3) defining drug-target interactions as events and distilling them from pharmaceutical chemistry literature using event extraction methods.

The main goal of the thesis is to find the market value of the limited liability company as of the date 31. 12. 2014. Companys business activities are divided into four divisions : accumulators and batteries, measuring equipment, security systems and solar systems. Financial analysis is conducted for the enterprise as a whole, strategic analysis is due to the different sectors in which the individual divisions operate handled separately for each division. Based on the results of the financial and strategic analysis, the valuation method of the discounted cash flow variant entity was used to determinate the estimated market value. The prognosis of the value drivers and financial plan are also parts of this thesis.

The aim of this thesis is valuation of NEOLUXOR, s. r. o. to the date of valuation, which is set on the 31. 12. 2014. This company operates one of the most important networks in the retail sale of books. The valuation will be determinate on market value. The introduction of the company, is followed by financial and strategic analysis. Financial plan is set on base of chapture Value generators. The valuation is performed by DCF entity method, as a supplementary valuation method is used industry multiples method.